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Filing a Belgian non-resident income tax return for the very first time? Register before 1 June 2020!
Tuesday, 14 April 2020
Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
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VAT and EU quick fixes: further guidance from the Belgian VAT authorities
Tuesday, 14 April 2020
Three months have passed since the entry into force of the EU quick fixes for VAT. As explained in our previous newsflashes, these quick fixes should simplify the VAT rules…
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Luxembourg to deny the deduction of interest and royalty payments to blacklisted countries
Thursday, 02 April 2020
On 30 March 2020, the Luxembourg Government published a draft bill of law introducing measures to deny the tax deduction of interest and royalty payments made to affiliated parties established…
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Luxembourg law implementing EU reporting obligations adopted
Wednesday, 01 April 2020
The law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements…
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Corona measures
Monday, 16 March 2020
Dear client, To prevent the spread of the coronavirus and to protect your health and that of our employees, extra precautions will also be taken within our organization. We want…
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ATAD interest limitation rules finally implemented in Belgium
Friday, 13 March 2020
A long-awaited Royal Decree on the interest limitation rules provided by the Anti-Tax Avoidance Directive (‘ATAD’) was published just before the year-end (Belgian State Gazette of December 27, 2019). This…
News
Doctoral research by Kimberly Van Sande - Digitax
Monday, 02 March 2020
The world has changed considerably in the last 100 years, especially in the last decades as a result of the digital evolution. The digital evolution seems to be accelerating and…
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International tax scribbles and scrawls
Friday, 28 February 2020
Belgian implementation of DAC6 approved at the last minute With the Act of 20 December 2019, the Belgian legislator implemented the much-discussed DAC6 at the last minute.1 The Act will enter…
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Belgian tax administration releases Circular Letter “Transfer Pricing”
Wednesday, 26 February 2020
The Belgian tax administration published the Circular Letter “Transfer Pricing” (Circular Letter 2020/C/35). This document is the final version of the Circular Letter following the draft Circular Letter that was initially…
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Top law firms ALTIUS and Tiberghien join their sports expertise in ATFIELD
Monday, 20 January 2020
Brussels – The sports departments of full service law firm ALTIUS and the tax law firm Tiberghien have joined forces to establish a new legal service provider in the sports…
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EU VAT – quick fixes: new EU sales listing and new rules for proof of intra-Community supplies
Tuesday, 07 January 2020
At the end of 2019, the Belgian authorities published some necessary implementing measures for the introduction of the so-called ‘quick fixes’ (see previous newsflashes, click here and here). These new…
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How high is the tax pressure in the cockpit?
Friday, 15 November 2019
Tax affairs International tax law has specific rules for airline staff. Contrary to what the title of this article may suggest, these special provisions not only apply to pilots and…
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Belgians working in Luxembourg - 24-days tolerance may go up to 48 days
Tuesday, 12 November 2019
If a Belgian individual is working in Luxembourg, the question arises which of the two countries may tax the Luxembourgish wages. The question is not without significance in light of…
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Luxembourg 2020 draft Budget Law - Pre-2015 tax rulings may end on 31 December 2019
Monday, 21 October 2019
On 14 October 2019, the Luxembourg Government submitted the draft Budget Law for the year 2020 to the Luxembourg Parliament.
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Signature of an amendment to the new treaty between France and Luxembourg
Monday, 21 October 2019
As announced in our previous article, on 2 July 2019, the Luxembourg parliament approved the new double tax treaty signed between France and Luxembourg (the “New Treaty”). The New Treaty…
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New circular letter regarding article 19bis ITC and possibilities to claim refund of withholding tax
Friday, 27 September 2019
The Belgian tax administration issued a new circular letter on article 19bis ITC (circular letter of 25.09.2019).
News
Deadline UBO registration: 30 September 2019. Sanctions as from 2020.
Thursday, 26 September 2019
The law of 18 September 2017 lays down the rules regarding the framing of the UBO register. By Royal Decree of 30 July 2018, the initial deadline to submit to…
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Newsflash: ECJ State Aid on Starbucks & Fiat
Wednesday, 25 September 2019
The EU General Court Tuesday ruled in favor of Starbucks and in disadvantage of Fiat on the European’s Commission claim that both companies received illegal state aid from the Dutch, respectively…
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Deadline for the registration with the Luxembourg UBO register postponed to 30 November 2019
Thursday, 29 August 2019
The Law of 13 January 2019, which implements the register of ultimate beneficial owners in Luxembourg, grants the entities concerned, following its entry into force, a 6-month delay for complying…
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New tax treaty between France and Luxembourg ratified by Luxembourg parliament
Thursday, 11 July 2019
On 2 July 2019 the Luxembourg parliament approved the new double tax treaty as signed between France and Luxembourg on 20 March 2018 (the “New Treaty”). This New Treaty shall…
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